完善农业科研单位固定资产管理的建议

Suggestions for Perfecting the Management of Fixed Assets in Agricultural Research Institutions

农业科研单位固定资产是保障农业科研整体工作稳步有序推进的重要物质基础。近年来,农业科研单位出台了一系列固定资产管理的规章制度及办法措施,固定资产管理逐步规范,但在某些方面仍不够完善。从农业科研单位固定资产初始入账、固定资产使用管理、固定资产处置管理、大型仪器设备管理4个方面,提出了完善农业科研单位固定资产管理的一些建议。

Fixed assets of agricultural scientific research institutions are important material basis for ensuring the steady and orderly progress of the overall work of agricultural scientific research. In recent years, agricultural scientific research institutions have published some regulations and measures for the management of fixed assets, and the management of fixed assets is gradually standardized, but it is still not perfect from some aspects.This paper put forward some suggestions to perfect the management of fixed assets in agricultural scientific research institutions from four aspects of the initial entry of fixed assets, the management of fixed assets？usage, disposal management of fixed assets and management of large instruments and equipment.